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2016 (4) TMI 150 - HC - Central ExciseCENVAT credit denied on the capital goods - exparte order - Held that:- The Tribunal had decided the matter, exparte, considering the issues raised before it. Even though the order of the Tribunal had been passed, on merits, we are of the considered view that a reasonable opportunity ought to have been given to the appellant assessee to put forth its contentions before the Tribunal. As such, we find it appropriate to set aside the impugned order, dated 19.3.2015, passed by the Tribunal and to remit the matter back to the Tribunal for passing appropriate order, on merits and in accordance with law, as expeditiously as possible, after permitting the appellant assessee as well as the respondent department to raise all the grounds available to them. Accordingly, the appeal is ordered.
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